WVC 22 - 15 A- 19
§22-15A-19. Recycling assessment fee; regulated motor carriers;
dedication of proceeds; criminal penalties.
(a) Imposition. -- A recycling assessment fee is hereby levied
and imposed upon the disposal of solid waste at all solid waste
disposal facilities in this state, to be collected at the rate of
$2 per ton or part of a ton of solid waste. The fee imposed by
this section is in addition to all other fees levied by law.

(b) Collection, return, payment and records. -- The person
disposing of solid waste at the solid waste disposal facility shall
pay the fee imposed by this section, whether or not that person
owns the solid waste, and the fee shall be collected by the
operator of the solid waste facility who shall remit it to the Tax
Commissioner:

(1) The fee imposed by this section accrues at the time the
solid waste is delivered to the solid waste disposal facility;

(2) The operator shall remit the fee imposed by this section
to the Tax Commissioner on or before the fifteenth day of the month
next succeeding the month in which the fee accrued. Upon
remittance of the fee, the operator shall file returns on forms and
in the manner as prescribed by the Tax Commissioner;

(3) The operator shall account to the state for all fees
collected under this section and shall hold them in trust for the
state until they are remitted to the Tax Commissioner;

(4) If any operator fails to collect the fee imposed by this
section, he or she is personally liable for the amount that he or she failed to collect, plus applicable additions to tax, penalties
and interest imposed by article ten, chapter eleven of this code;

(5) Whenever any operator fails to collect, truthfully account
for, remit the fee or file returns with the fee as required in this
section, the Tax Commissioner may serve written notice requiring
the operator to collect the fees which become collectible after
service of the notice, to deposit the fees in a bank approved by
the Tax Commissioner, in a separate account, in trust for and
payable to the Tax Commissioner, and to keep the amount of the fees
in the account until remitted to the Tax Commissioner. The notice
remains in effect until a notice of cancellation is served on the
operator or owner by the Tax Commissioner;

(6) Whenever the owner of a solid waste disposal facility
leases the solid waste facility to an operator, the operator is
primarily liable for collection and remittance of the fee imposed
by this section and the owner is secondarily liable for remittance
of the fee imposed by this section. However, if the operator
fails, in whole or in part, to discharge his or her obligations
under this section, the owner and the operator of the solid waste
facility are jointly and severally responsible and liable for
compliance with the provisions of this section;

(7) If the operator or owner responsible for collecting the
fee imposed by this section is an association or corporation, the
officers of the association or corporation are liable, jointly and
severally, for any default on the part of the association or corporation, and payment of the fee and any additions to tax,
penalties and interest imposed by article ten, chapter eleven of
this code may be enforced against them and against the association
or corporation which they represent; and

(8) Each person disposing of solid waste at a solid waste
disposal facility and each person required to collect the fee
imposed by this section shall keep complete and accurate records in
the form required by the Tax Commissioner in accordance with the
rules of the Tax Commissioner.

(c) Regulated motor carriers. -- The fee imposed by this
section is a necessary and reasonable cost for motor carriers of
solid waste subject to the jurisdiction of the Public Service
Commission under chapter twenty-four-a of this code.
Notwithstanding any provision of law to the contrary, upon the
filing of a petition by an affected motor carrier, the Public
Service Commission shall, within fourteen days, reflect the cost of
the fee in the motor carrier's rates for solid waste removal
service. In calculating the amount of the fee to the motor
carrier, the Commission shall use the national average of pounds of
waste generated per person per day as determined by the United
States Environmental Protection Agency.

(d) Definition. -- For purposes of this section, "solid waste
disposal facility" means any approved solid waste facility or open
dump in this state and includes a transfer station when the solid
waste collected at the transfer station is not finally disposed of at a solid waste facility within this state that collects the fee
imposed by this section.

Nothing in this section authorizes in any way the creation or
operation of or contribution to an open dump.

(e) Exemptions. -- The following transactions are exempt from
the fee imposed by this section:

(1) Disposal of solid waste at a solid waste facility by the
person who owns, operates or leases the solid waste disposal
facility if it is used exclusively to dispose of waste originally
produced by that person in his or her regular business or personal
activities or by persons utilizing the facility on a cost-sharing
or nonprofit basis;

(2) Reuse or recycling of any solid waste; and

(3) Disposal of residential solid waste by an individual not
in the business of hauling or disposing of solid waste on the days
and times designated by the Secretary by rule as exempt from the
fee imposed pursuant to section eleven, article fifteen, chapter
twenty-two of this code.

(f) Procedure and administration. -- Notwithstanding section
three, article ten, chapter eleven of this code, each and every
provision of the West Virginia Tax Procedure and Administration Act
set forth in article ten, chapter eleven of this code applies to
the fee imposed by this section with like effect as if the act were
applicable only to the fee imposed by this section and were set
forth in extenso in this section.

(g) Criminal penalties. -- Notwithstanding section two,
article nine, chapter eleven of this code, sections three through
seventeen, article nine, chapter eleven of this code apply to the
fee imposed by this section with like effect as if the sections
were the only fee imposed by this section and were set forth in
extenso in this section.

(h) Dedication of proceeds. -- The proceeds of the fee
collected pursuant to this section shall be deposited by the Tax
Commissioner, at least monthly, in a special revenue account
designated as the Recycling Assistance Fund which is hereby
continued and transferred to the Department of Environmental
Protection. The secretary shall allocate the proceeds of the fund
as follows:

(1) Fifty percent of the total proceeds shall be provided in
grants to assist municipalities, counties and other interested
parties in the planning and implementation of recycling programs,
public education programs and recycling market procurement efforts,
established pursuant to this article. The Secretary shall
promulgate rules, in accordance with chapter twenty-nine-a of this
code, containing application procedures, guidelines for
eligibility, reporting requirements and other matters considered
appropriate: Provided, That persons responsible for collecting,
hauling or disposing of solid waste who do not participate in the
collection and payment of the solid waste assessment fee imposed by
this section in addition to all other fees and taxes levied by law for solid waste generated in this state which is destined for
disposal, are not eligible to receive grants under the provisions
of this article;

(2) Twelve and one-half percent of the total proceeds shall be
expended for personal services and benefit expenses of full-time
salaried natural resources police officers;

(3) Twelve and one-half percent of the total proceeds shall be
directly allocated to the solid waste planning fund;

(4) Twelve and one-half percent of the total proceeds shall be
transferred to the Solid Waste Reclamation and Environmental
Response Fund, established pursuant to section eleven, article
fifteen, chapter twenty-two of this code, to be expended by the
Department of Environmental Protection to assist in the funding of
the pollution prevention and open dumps program (PPOD) which
encourages recycling, reuse, waste reduction and clean-up
activities; and

(5) Twelve and one-half percent of the total proceeds shall be
deposited in the Hazardous Waste Emergency Response Fund
established in article nineteen of this chapter.

Note: WV Code updated with legislation passed through the 2014 1st Special Session
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